2004 (6) TMI 495

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..... the Respondent. [Order]. - For the purpose of hearing this appeal, the appellants are required to pre-deposit a sum of Rs. 40,161/- inasmuch as the appellants took Modvat credit of the said amount on the input Hydrochloric Acid and Aqua Chem for use in the effluent treatment plant for the treatment of the effluents and the same were allegedly not used in the manufacture of final product. As th .....

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..... inal Order No. 593/2003, dated 17-7-2003 and also the order of the South Zonal Bench, Bangalore, in the case of Fertilizers & Chemicals Travancore Ltd. v. CCE, Cochin reported in 2002 (148) E.L.T. 896 wherein Modvat credit has been allowed on Hydrochloric Acid which was used in the effluent treatment plant following the judgment of the Hon'ble Apex Court in the case of Indian Farmers Fertilizers C .....

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